财务会计基础 BA3- Fundamentals of Finan...

董士钧

目录

  • 1 BA3 Introduction
    • 1.1 Syllabus/ 课程大纲
    • 1.2 Teaching plan/ 授课计划
    • 1.3 CIMA100 /CIMA百年
    • 1.4 Studying Resource/ 学习资源
    • 1.5 Course assessment/ 课程考核
    • 1.6 Course video/ 知识点视频
    • 1.7 Office hour/ 答疑时间
  • 2 Chapter 1 Accounting Environment
    • 2.1 Learning objectives/ 学习目标
    • 2.2 Further reading/拓展阅读
    • 2.3 Course video/ 知识点视频
    • 2.4 Chapter practice/ 章节测试
  • 3 Chapter 2 The regulatory framework
    • 3.1 Learning objectives/ 学习目标
    • 3.2 Further reading/拓展阅读
    • 3.3 Course video/ 知识点视频
    • 3.4 Chapter practice/ 章节测试
  • 4 Chapter 3 Ledger accounting and double-entry bookkeeping
    • 4.1 Learning objectives/ 学习目标
    • 4.2 Further reading/拓展阅读
    • 4.3 Course video/ 知识点视频
    • 4.4 Chapter practice/ 章节测试
  • 5 Chapter 4 From trial balance to financial statements
    • 5.1 Learning objectives/ 学习目标
    • 5.2 Further reading/拓展阅读
    • 5.3 Course video/ 知识点视频
    • 5.4 Chapter practice/ 章节测试
  • 6 Chapter 5 Sales Tax
    • 6.1 Learning objectives/ 学习目标
    • 6.2 Further reading/ 拓展阅读
    • 6.3 Course video/ 知识点视频
    • 6.4 Chapter practice/ 章节测试
  • 7 Chapter 6 Accruals and prepayments
    • 7.1 Learning objectives/ 学习目标
    • 7.2 Further reading/拓展阅读
    • 7.3 Course video/ 知识点视频
    • 7.4 Chapter practice/ 章节测试
  • 8 Chapter 7 Payroll accounting
    • 8.1 Learning objectives/ 学习目标
    • 8.2 Further reading/拓展阅读
    • 8.3 Course video/ 知识点视频
    • 8.4 Chapter practice/ 章节测试
  • 9 Chapter 8 Issue of Share
    • 9.1 Learning objectives/ 学习目标
    • 9.2 Further reading/拓展阅读
    • 9.3 Course video/ 知识点视频
    • 9.4 Chapter practice/ 章节测试
  • 10 Chapter 9 Irrecoverable debts and allowances
    • 10.1 Learning objectives/ 学习目标
    • 10.2 Further reading/拓展阅读
    • 10.3 Course video/ 知识点视频
    • 10.4 Chapter practice/ 章节测试
  • 11 Chapter 10 Inventory
    • 11.1 Learning objectives/ 学习目标
    • 11.2 Further reading/拓展阅读
    • 11.3 Course video/ 知识点视频
    • 11.4 Chapter practice/ 章节测试
  • 12 Chapter 11-12 Tangible non-current assets
    • 12.1 Learning objectives/ 学习目标
    • 12.2 Further reading/拓展阅读
    • 12.3 Course video/ 知识点视频
    • 12.4 Chapter practice/ 章节测试
  • 13 Chapter 13 reconciliations
    • 13.1 Learning objectives/ 学习目标
    • 13.2 Chapter slides/ 章节课件
    • 13.3 Further reading/拓展阅读
    • 13.4 Chapter practice/ 章节测试
  • 14 Chapter 14 Incomplete records
    • 14.1 Learning objectives/ 学习目标
    • 14.2 Chapter slides/ 章节课件
    • 14.3 Course video/ 知识点视频
    • 14.4 Chapter practice/ 章节测试
  • 15 Chapter 15 Correction of errors
    • 15.1 Learning objectives/ 学习目标
    • 15.2 Further reading/拓展阅读
    • 15.3 Course video/ 知识点视频
    • 15.4 Chapter practice/ 章节测试
  • 16 Chapter 16 The financial statements of single
    • 16.1 Learning objectives/ 学习目标
    • 16.2 Further reading/拓展阅读
    • 16.3 Course video/ 知识点视频
    • 16.4 Chapter practice/ 章节测试
  • 17 Chapter 17 Manufacturing accounts
    • 17.1 Learning objectives/ 学习目标
    • 17.2 Further reading/拓展阅读
    • 17.3 Course video/ 知识点视频
    • 17.4 Chapter practice/ 章节测试
  • 18 Chapter 18 Statements of cash flows
    • 18.1 Learning objectives/ 学习目标
    • 18.2 Further reading/拓展阅读
    • 18.3 Course video/ 知识点视频
    • 18.4 Chapter practice/ 章节测试
  • 19 Chapter 19 Interpreting company accounts
    • 19.1 Learning objectives/ 学习目标
    • 19.2 Further reading/拓展阅读
    • 19.3 Course video/ 知识点视频
    • 19.4 Chapter practice/ 章节测试
Learning objectives/ 学习目标

Learning objectives

  1. Applyand explain the principles of double-entry bookkeeping

  2. Preparenominal ledger accounts

  3. Preparebookkeeping entries for income and expenditure

  4. Preparebookkeeping entries for assets, liabilities and capital


Overview